4503.06
Manufactured or mobile home tax.

(A)
The owner of each manufactured or mobile home that has acquired situs in this
state shall pay either a real property tax pursuant to Title LVII of the
Revised Code or a manufactured home tax pursuant to division (C) of this
section.

(B)
The
owner of a manufactured or mobile home shall pay real property taxes if either
of the following applies:

(1)
The
manufactured or mobile home acquired situs in the state or ownership in the
home was transferred on or after January 1, 2000, and all of the following
apply:

(a)
The home
is affixed to a permanent foundation as defined in division (C)(5) of section
3781.06 of the Revised
Code.

(b)
The home
is located on land that is owned by the owner of the home.

(c)
The certificate of title has been inactivated by the clerk of the court of
common pleas that issued it, pursuant to division (H) of section
4505.11 of the Revised
Code.

(2)
The
manufactured or mobile home acquired situs in the state or ownership in the
home was transferred before January 1, 2000, and all of the following apply:

(a)
The home is affixed to a permanent foundation as defined in division (C)(5) of
section 3781.06 of the Revised
Code.

(b)
The home
is located on land that is owned by the owner of the home.

(c)
The owner of the home has elected to have the home taxed as real property and,
pursuant to section
4505.11 of the Revised Code, has
surrendered the certificate of title to the auditor of the county containing
the taxing district in which the home has its situs, together with proof that
all taxes have been paid.

(d)
The county auditor has placed the home on the real property tax list and
delivered the certificate of title to the clerk of the court of common pleas
that issued it and the clerk has inactivated the certificate.

(1)
Any mobile or manufactured home that is
not taxed as real property as provided in division (B) of this section is
subject to an annual manufactured home tax, payable by the owner, for locating
the home in this state. The tax as levied in this section is for the purpose of
supplementing the general revenue funds of the local subdivisions in which the
home has its situs pursuant to this section.

(2)
The year for which the manufactured home tax is levied commences on the first
day of January and ends on the following thirty-first day of December. The
state shall have the first lien on any manufactured or mobile home on the list
for the amount of taxes, penalties, and interest charged against the owner of
the home under this section. The lien of the state for the tax for a year shall
attach on the first day of January to a home that has acquired situs on that
date. The lien for a home that has not acquired situs on the first day of
January, but that acquires situs during the year, shall attach on the next
first day of January. The lien shall continue until the tax, including any
penalty or interest, is paid.

(a)
The situs of a manufactured or mobile
home located in this state on the first day of January is the local taxing
district in which the home is located on that date.

(b)
The situs of a manufactured or mobile home not located in this state on the
first day of January, but located in this state subsequent to that date, is the
local taxing district in which the home is located thirty days after it is
acquired or first enters this state.

(4)
The tax is collected by and paid to the county treasurer of the county
containing the taxing district in which the home has its situs.

(D)
The
manufactured home tax shall be computed and assessed by the county auditor of
the county containing the taxing district in which the home has its situs as
follows:

(1)
On a
home that acquired situs in this state prior to January 1, 2000:

(a)
By multiplying the assessable value of the home by the tax rate of the taxing
district in which the home has its situs, and deducting from the product thus
obtained any reduction authorized under section
4503.065 of the Revised Code. The
tax levied under this formula shall not be less than thirty-six dollars, unless
the home qualifies for a reduction in assessable value under section
4503.065 of the Revised Code, in
which case there shall be no minimum tax and the tax shall be the amount
calculated under this division.

(b)
The assessable value of the home shall be forty per cent of the amount arrived
at by the following computation:

(i)
If the cost to the owner, or market value at time of purchase, whichever is
greater, of the home includes the furnishings and equipment, such cost or
market value shall be multiplied according to the following schedule:

For the first
calendar year in which the home is owned by the current owner

x

80%

x

2nd calendar
year

x

75%

3rd
"

x

70%

4th
"

x

65%

5th
"

x

60%

6th
"

x

55%

7th
"

x

50%

8th
"

x

45%

9th
"

x

40%

10th and each
year thereafter

x

35%

The first calendar
year means any period between the first day of January and the thirty-first day
of December of the first year.

(ii)
If the
cost to the owner, or market value at the time of purchase, whichever is
greater, of the home does not include the furnishings and equipment, such cost
or market value shall be multiplied according to the following schedule:

For the first
calendar year in which the home is owned by the current owner

x

95%

2nd calendar
year

x

90%

3rd
"

x

85%

4th
"

x

80%

5th
"

x

75%

6th
"

x

70%

7th
"

x

65%

8th
"

x

60%

9th
"

x

55%

10th and each
year thereafter

x

50%

The first calendar
year means any period between the first day of January and the thirty-first day
of December of the first year.

(2)
On a home in which ownership was transferred or that first acquired situs in
this state on or after January 1, 2000:

(a)
By multiplying the assessable value of the home by the effective tax rate, as
defined in section
323.08 of the Revised Code, for
residential real property of the taxing district in which the home has its
situs, and deducting from the product thus obtained the reductions required or
authorized under section
319.302 , division (B) of section
323.152 , or section
4503.065 of the Revised
Code.

(b)
The
assessable value of the home shall be thirty-five per cent of its true value as
determined under division (L) of this section.

(3)
On or before the fifteenth day of January each year, the county auditor shall
record the assessable value and the amount of tax on the manufactured or mobile
home on the tax list and deliver a duplicate of the list to the county
treasurer. In the case of an emergency as defined in section
323.17 of the Revised Code, the tax
commissioner, by journal entry, may extend the times for delivery of the
duplicate for an additional fifteen days upon receiving a written application
from the county auditor regarding an extension for the delivery of the
duplicate, or from the county treasurer regarding an extension of the time for
the billing and collection of taxes. The application shall contain a statement
describing the emergency that will cause the unavoidable delay and must be
received by the tax commissioner on or before the last day of the month
preceding the day delivery of the duplicate is otherwise required. When an
extension is granted for delivery of the duplicate, the time period for payment
of taxes shall be extended for a like period of time. When a delay in the
closing of a tax collection period becomes unavoidable, the tax commissioner,
upon application by the county auditor and county treasurer, may order the time
for payment of taxes to be extended if the tax commissioner determines that
penalties have accrued or would otherwise accrue for reasons beyond the control
of the taxpayers of the county. The order shall prescribe the final extended
date for payment of taxes for that collection period.

(4)
After January 1, 1999, the owner of a manufactured or mobile home taxed
pursuant to division (D)(1) of this section may elect to have the home taxed
pursuant to division (D)(2) of this section by filing a written request with
the county auditor of the taxing district in which the home is located on or
before the first day of December of any year. Upon the filing of the request,
the county auditor shall determine whether all taxes levied under division
(D)(1) of this section have been paid, and if those taxes have been paid, the
county auditor shall tax the manufactured or mobile home pursuant to division
(D)(2) of this section commencing in the next tax year.

(5)
A manufactured or mobile home that acquired situs in this state prior to
January 1, 2000, shall be taxed pursuant to division (D)(2) of this section if
no manufactured home tax had been paid for the home and the home was not
exempted from taxation pursuant to division (E) of this section for the year
for which the taxes were not paid.

(a)
Immediately upon receipt of any
manufactured home tax duplicate from the county auditor, but not less than
twenty days prior to the last date on which the first one-half taxes may be
paid without penalty as prescribed in division (F) of this section, the county
treasurer shall cause to be prepared and mailed or delivered to each person
charged on that duplicate with taxes, or to an agent designated by such person,
the tax bill prescribed by the tax commissioner under division (D)(7) of this
section. When taxes are paid by installments, the county treasurer shall mail
or deliver to each person charged on such duplicate or the agent designated by
that person a second tax bill showing the amount due at the time of the second
tax collection. The second half tax bill shall be mailed or delivered at least
twenty days prior to the close of the second half tax collection period. A
change in the mailing address of any tax bill shall be made in writing to the
county treasurer. Failure to receive a bill required by this section does not
excuse failure or delay to pay any taxes shown on the bill or, except as
provided in division (B)(1) of section
5715.39 of the Revised Code, avoid
any penalty, interest, or charge for such delay.

(b)
After delivery of the copy of the delinquent manufactured home tax list under
division (H) of this section, the county treasurer may prepare and mail to each
person in whose name a home is listed an additional tax bill showing the total
amount of delinquent taxes charged against the home as shown on the list. The
tax bill shall include a notice that the interest charge prescribed by division
(G) of this section has begun to accrue.

(7)
Each tax bill prepared and mailed or delivered under division (D)(6) of this
section shall be in the form and contain the information required by the tax
commissioner. The commissioner may prescribe different forms for each county
and may authorize the county auditor to make up tax bills and tax receipts to
be used by the county treasurer. The tax bill shall not contain or be mailed or
delivered with any information or material that is not required by this section
or that is not authorized by section
321.45 of the Revised Code or by
the tax commissioner. In addition to the information required by the
commissioner, each tax bill shall contain the following information:

(a)
The taxes levied and the taxes charged and payable against the manufactured or
mobile home;

(b)
The
following notice: "Notice: If the taxes are not paid within sixty days after
the county auditor delivers the delinquent manufactured home tax list to the
county treasurer, you and your home may be subject to collection proceedings
for tax delinquency." Failure to provide such notice has no effect upon the
validity of any tax judgment to which a home may be subjected.

(c)
In the case of manufactured or mobile homes taxed under division (D)(2) of this
section, the following additional information:

(ii)
The
following notice: "Notice: If the taxes charged against this home have been
reduced by the 2-1/2 per cent tax reduction for residences occupied by the
owner but the home is not a residence occupied by the owner, the owner must
notify the county auditor's office not later than March 31 of the year for
which the taxes are due. Failure to do so may result in the owner being
convicted of a fourth degree misdemeanor, which is punishable by imprisonment
up to 30 days, a fine up to $250, or both, and in the owner having to repay the
amount by which the taxes were erroneously or illegally reduced, plus any
interest that may apply.

If the taxes charged
against this home have not been reduced by the 2-1/2 per cent tax reduction and
the home is a residence occupied by the owner, the home may qualify for the tax
reduction. To obtain an application for the tax reduction or further
information, the owner may contact the county auditor's office at ..........
(insert the address and telephone number of the county auditor's
office)."

(1)
A manufactured or mobile home is not
subject to this section when any of the following applies:

(a)
It is taxable as personal property pursuant to section
5709.01 of the Revised Code. Any
manufactured or mobile home that is used as a residence shall be subject to
this section and shall not be taxable as personal property pursuant to section
5709.01 of the Revised
Code.

(b)
It bears
a license plate issued by any state other than this state unless the home is in
this state in excess of an accumulative period of thirty days in any calendar
year.

(c)
The
annual tax has been paid on the home in this state for the current
year.

(d)
The tax
commissioner has determined, pursuant to section
5715.27 of the Revised Code, that
the property is exempt from taxation, or would be exempt from taxation under
Chapter 5709. of the Revised Code if it were classified as real
property.

(2)
A travel trailer or park trailer, as these terms are defined in section
4501.01 of the Revised Code, is
not subject to this section if it is unused or unoccupied and stored at the
owner's normal place of residence or at a recognized storage
facility.

(3)
A travel
trailer or park trailer, as these terms are defined in section
4501.01 of the Revised Code, is
subject to this section and shall be taxed as a manufactured or mobile home if
it has a situs longer than thirty days in one location and is connected to
existing utilities, unless either of the following applies:

(a)
The situs is in a state facility or a camping or park area as defined in
division (C), (Q), (S), or (V) of section
3729.01 of the Revised
Code.

(b)
The
situs is in a camping or park area that is a tract of land that has been
limited to recreational use by deed or zoning restrictions and subdivided for
sale of five or more individual lots for the express or implied purpose of
occupancy by either self-contained recreational vehicles as defined in division
(T) of section
3729.01 of the Revised Code or by
dependent recreational vehicles as defined in division (D) of section
3729.01 of the Revised
Code.

(F)
Except as provided in division (D)(3) of this section, the manufactured home
tax is due and payable as follows:

(1)
When a manufactured or mobile home has a situs in this state, as provided in
this section, on the first day of January, one-half of the amount of the tax is
due and payable on or before the first day of March and the balance is due and
payable on or before the thirty-first day of July. At the option of the owner
of the home, the tax for the entire year may be paid in full on the first day
of March.

(2)
When a
manufactured or mobile home first acquires a situs in this state after the
first day of January, no tax is due and payable for that year.

(a)
Except as otherwise provided in division (G)(1)(b) of this section, if one-half
of the current taxes charged under this section against a manufactured or
mobile home, together with the full amount of any delinquent taxes, are not
paid on or before the first day of March in that year, or on or before the last
day for such payment as extended pursuant to section
4503.063 of the Revised Code, a
penalty of ten per cent shall be charged against the unpaid balance of such
half of the current taxes. If the total amount of all such taxes is not paid on
or before the thirty-first day of July, next thereafter, or on or before the
last day for payment as extended pursuant to section
4503.063 of the Revised Code, a
like penalty shall be charged on the balance of the total amount of the unpaid
current taxes.

(b)
After a
valid delinquent tax contract that includes unpaid current taxes from a
first-half collection period described in division (F) of this section has been
entered into under section
323.31 of the Revised Code, no ten
per cent penalty shall be charged against such taxes after the second-half
collection period while the delinquent tax contract remains in effect. On the
day a delinquent tax contract becomes void, the ten per cent penalty shall be
charged against such taxes and shall equal the amount of penalty that would
have been charged against unpaid current taxes outstanding on the date on which
the second-half penalty would have been charged thereon under division
(G)(1)(a) of this section if the contract had not been in effect.

(a)
On the first day of the month following
the last day the second installment of taxes may be paid without penalty
beginning in 2000, interest shall be charged against and computed on all
delinquent taxes other than the current taxes that became delinquent taxes at
the close of the last day such second installment could be paid without
penalty. The charge shall be for interest that accrued during the period that
began on the preceding first day of December and ended on the last day of the
month that included the last date such second installment could be paid without
penalty. The interest shall be computed at the rate per annum prescribed by
section 5703.47 of the Revised Code and
shall be entered as a separate item on the delinquent manufactured home tax
list compiled under division (H) of this section.

(b)
On the first day of December beginning in 2000, the interest shall be charged
against and computed on all delinquent taxes. The charge shall be for interest
that accrued during the period that began on the first day of the month
following the last date prescribed for the payment of the second installment of
taxes in the current year and ended on the immediately preceding last day of
November. The interest shall be computed at the rate per annum prescribed by
section 5703.47 of the Revised Code and
shall be entered as a separate item on the delinquent manufactured home tax
list.

(c)
After a
valid undertaking has been entered into for the payment of any delinquent
taxes, no interest shall be charged against such delinquent taxes while the
undertaking remains in effect in compliance with section
323.31 of the Revised Code. If a
valid undertaking becomes void, interest shall be charged against the
delinquent taxes for the periods that interest was not permitted to be charged
while the undertaking was in effect. The interest shall be charged on the day
the undertaking becomes void and shall equal the amount of interest that would
have been charged against the unpaid delinquent taxes outstanding on the dates
on which interest would have been charged thereon under divisions (G)(1) and
(2) of this section had the undertaking not been in effect.

(3)
If the
full amount of the taxes due at either of the times prescribed by division (F)
of this section is paid within ten days after such time, the county treasurer
shall waive the collection of and the county auditor shall remit one-half of
the penalty provided for in this division for failure to make that payment by
the prescribed time.

(4)
The treasurer shall compile and deliver to the county auditor a list of all tax
payments the treasurer has received as provided in division (G)(3) of this
section. The list shall include any information required by the auditor for the
remission of the penalties waived by the treasurer. The taxes so collected
shall be included in the settlement next succeeding the settlement then in
process.

(1)
The county auditor shall
compile annually a "delinquent manufactured home tax list" consisting of homes
the county treasurer's records indicate have taxes that were not paid within
the time prescribed by divisions (D)(3) and (F) of this section, have taxes
that remain unpaid from prior years, or have unpaid tax penalties or interest
that have been assessed.

(2)
Within thirty days after the settlement under division (H)(2) of section
321.24 of the Revised Code
, the county auditor shall
deliver a copy of the delinquent manufactured home tax list to the county
treasurer. The auditor shall update and publish the delinquent manufactured
home tax list annually in the same manner as delinquent real property tax lists
are published. The county auditor may apportion the cost of publishing the list
among taxing districts in proportion to the amount of delinquent manufactured
home taxes so published that each taxing district is entitled to receive upon
collection of those taxes, or the county auditor may
charge the owner of a home on the list a flat fee established under section
319.54 of the Revised Code for the
cost of publishing the list and, if the fee is not paid, may place the fee upon
the delinquent manufactured home tax list as a lien on the listed home, to be
collected as other manufactured home taxes.

(3)
When taxes, penalties, or interest are charged against a person on the
delinquent manufactured home tax list and are not paid within sixty days after
the list is delivered to the county treasurer, the county treasurer shall, in
addition to any other remedy provided by law for the collection of taxes,
penalties, and interest, enforce collection of such taxes, penalties, and
interest by civil action in the name of the treasurer against the owner for the
recovery of the unpaid taxes following the procedures for the recovery of
delinquent real property taxes in sections
323.25 to
323.28 of the Revised Code. The
action may be brought in municipal or county court, provided the amount charged
does not exceed the monetary limitations for original jurisdiction for civil
actions in those courts.

It is sufficient,
having made proper parties to the suit, for the county treasurer to allege in
the treasurer's bill of particulars or petition that the taxes stand chargeable
on the books of the county treasurer against such person, that they are due and
unpaid, and that such person is indebted in the amount of taxes appearing to be
due the county. The treasurer need not set forth any other matter relating
thereto. If it is found on the trial of the action that the person is indebted
to the state, judgment shall be rendered in favor of the county treasurer
prosecuting the action. The judgment debtor is not entitled to the benefit of
any law for stay of execution or exemption of property from levy or sale on
execution in the enforcement of the judgment.

Upon the filing of an
entry of confirmation of sale or an order of forfeiture in a proceeding brought
under this division, title to the manufactured or mobile home shall be in the
purchaser. The clerk of courts shall issue a certificate of title to the
purchaser upon presentation of proof of filing of the entry of confirmation or
order and, in the case of a forfeiture, presentation of the county auditor's
certificate of sale.

(I)
The total amount of taxes collected shall be distributed in the following
manner: four per cent shall be allowed as compensation to the county auditor
for the county auditor's service in assessing the taxes; two per cent shall be
allowed as compensation to the county treasurer for the services the county
treasurer renders as a result of the tax levied by this section. Such amounts
shall be paid into the county treasury, to the credit of the county general
revenue fund, on the warrant of the county auditor. Fees to be paid to the
credit of the real estate assessment fund shall be collected pursuant to
division (C) of section
319.54 of the Revised Code and paid
into the county treasury, on the warrant of the county auditor. The balance of
the taxes collected shall be distributed among the taxing subdivisions of the
county in which the taxes are collected and paid in the same ratio as those
taxes were collected for the benefit of the taxing subdivision. The taxes
levied and revenues collected under this section shall be in lieu of any
general property tax and any tax levied with respect to the privilege of using
or occupying a manufactured or mobile home in this state except as provided in
sections 4503.04 and
5741.02 of the Revised
Code.

(J)
An
agreement to purchase or a bill of sale for a manufactured home shall show
whether or not the furnishings and equipment are included in the purchase
price.

(K)
If the
county treasurer and the county prosecuting attorney agree that an item charged
on the delinquent manufactured home tax list is uncollectible, they shall
certify that determination and the reasons to the county board of revision. If
the board determines the amount is uncollectible, it shall certify its
determination to the county auditor, who shall strike the item from the
list.

(1)
The county auditor shall appraise at its
true value any manufactured or mobile home in which ownership is transferred or
which first acquires situs in this state on or after January 1, 2000, and any
manufactured or mobile home the owner of which has elected, under division
(D)(4) of this section, to have the home taxed under division (D)(2) of this
section. The true value shall include the value of the home, any additions, and
any fixtures, but not any furnishings in the home. In determining the true
value of a manufactured or mobile home, the auditor shall consider all facts
and circumstances relating to the value of the home, including its age, its
capacity to function as a residence, any obsolete characteristics, and other
factors that may tend to prove its true value.

(a)
If a manufactured or mobile home has been
the subject of an arm's length sale between a willing seller and a willing
buyer within a reasonable length of time prior to the determination of true
value, the county auditor shall consider the sale price of the home to be the
true value for taxation purposes.

(b)
The sale price in an arm's length transaction between a willing seller and a
willing buyer shall not be considered the true value of the home if either of
the following occurred after the sale:

(3)
The county auditor shall have each home viewed and appraised at least once in
each six-year period in the same year in which real property in the county is
appraised pursuant to Chapter 5713. of the Revised Code, and shall update the
appraised values in the third calendar year following the appraisal. The person
viewing or appraising a home may enter the home to determine by actual view any
additions or fixtures that have been added since the last appraisal. In
conducting the appraisals and establishing the true value, the auditor shall
follow the procedures set forth for appraising real property in sections
5713.01 and
5713.03 of the Revised
Code.

(4)
The
county auditor shall place the true value of each home on the manufactured home
tax list upon completion of an appraisal.

(a)
If the county auditor changes the true
value of a home, the auditor shall notify the owner of the home in writing,
delivered by mail or in person. The notice shall be given at least thirty days
prior to the issuance of any tax bill that reflects the change. Failure to
receive the notice does not invalidate any proceeding under this
section.

(b)
Any
owner of a home or any other person or party listed in division (A)(1) of
section 5715.19 of the Revised Code may
file a complaint against the true value of the home as appraised under this
section. The complaint shall be filed with the county auditor on or before the
thirty-first day of March of the current tax year or the date of closing of the
collection for the first half of manufactured home taxes for the current tax
year, whichever is later. The auditor shall present to the county board of
revision all complaints filed with the auditor under this section. The board
shall hear and investigate the complaint and may take action on it as provided
under sections
5715.11 to
5715.19 of the Revised
Code.

(c)
If the
county board of revision determines, pursuant to a complaint against the
valuation of a manufactured or mobile home filed under this section, that the
amount of taxes, assessments, or other charges paid was in excess of the amount
due based on the valuation as finally determined, then the overpayment shall be
refunded in the manner prescribed in section
5715.22 of the Revised
Code.

(d)
Payment
of all or part of a tax under this section for any year for which a complaint
is pending before the county board of revision does not abate the complaint or
in any way affect the hearing and determination thereof.

(M)
If the
county auditor determines that any tax or other charge or any part thereof has
been erroneously charged as a result of a clerical error as defined in section
319.35 of the Revised Code, the
county auditor shall call the attention of the county board of revision to the
erroneous charges. If the board finds that the taxes or other charges have been
erroneously charged or collected, it shall certify the finding to the auditor.
Upon receipt of the certification, the auditor shall remove the erroneous
charges on the manufactured home tax list or delinquent manufactured home tax
list in the same manner as is prescribed in section
319.35 of the Revised Code for
erroneous charges against real property, and refund any erroneous charges that
have been collected, with interest, in the same manner as is prescribed in
section 319.36 of the Revised Code for
erroneous charges against real property.

(1)
"Manufactured home taxes" includes taxes, penalties, and interest charged under
division (C) or (G) of this section and any penalties charged under division
(G) or (H)(5) of section
4503.061 of the Revised
Code.

(2)
"Current
taxes" means all manufactured home taxes charged against a manufactured or
mobile home that have not appeared on the manufactured home tax list for any
prior year. Current taxes become delinquent taxes if they remain unpaid after
the last day prescribed for payment of the second installment of current taxes
without penalty, whether or not they have been certified delinquent.

(a)
Any
manufactured home taxes that were charged against a manufactured or mobile home
for a prior year, including any penalties or interest charged for a prior year
and the costs of publication under division (H)(2) of
this section, and that remain unpaid;

(b)
Any current manufactured home taxes charged against a manufactured or mobile
home that remain unpaid after the last day prescribed for payment of the second
installment of current taxes without penalty, whether or not they have been
certified delinquent, including any penalties or interest
and the costs of publication under division (H)(2) of
this section.